Results 41 to 50 of about 133,236 (289)

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights

open access: yesCECCAR Business Review, 2023
The article hereby brings into focus a series of theoretical and practical aspects regarding the taxation of incomes made of intellectual property rights in case the beneficiaries are independent taxable persons.
Lucian CERNUȘCA
doaj   +1 more source

Treasury Single Account (TSA) Implementation and Financial Performance of Commercial Banks in Nigeria

open access: yes, 2020
DOI: http://dx.doi.org/10.24018/ejbmr.2020.5.6.625 Vol 5 | Issue 6 | December 2020 1 Abstract — This work examined the effect of Treasury Single Account (TSA) implementation on the financial performance of commercial banks in Nigeria.
B. E. Onodi, A. S. Eyisi, J. Akujor
semanticscholar   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons

open access: yesCECCAR Business Review
The paper discusses a series of practical issues regarding the method of reporting in the single return of income from independent activities obtained in 2024 by natural persons.
Lucian CERNUȘCA
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson   +2 more
wiley   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

open access: yesAIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son   +4 more
wiley   +1 more source

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